[Adopted 1-1-1997]
Except as may be otherwise provided by the laws
of the Commonwealth of Virginia and notwithstanding any other current
ordinances or resolutions enacted by this governing body, whether
or not compiled in the Code of this jurisdiction, to the extent of
any conflict the following provisions shall be applicable to the levy,
assessment and collection of licenses required and taxes imposed on
businesses, trades, professions and callings and upon the persons,
firms and corporations engaged therein within this locality.
For the purpose of this article, unless otherwise
required by the context, the following terms shall have the meanings
indicated:
One or more chains of includable corporations
connected through stock ownership with a common parent corporation
which is an includable corporation if:
Stock possessing at least 80% of the voting
power of all classes of stock and at least 80% of each class of the
nonvoting stock of each of the includable corporations, except the
common parent corporation, is owned directly by one or more of the
other includable corporations; and
The common parent corporation directly owns
stock possessing at least 80% of the voting power of all classes of
stock and at least 80% of each class of the nonvoting stock of at
least one of the other includable corporations. As used in this definition
the term "stock" does not include nonvoting stock which is limited
and preferred as to dividends. The term "includable corporation" means
any corporation within the affiliated group irrespective of the state
or country of its incorporation, and the term "receipts" includes
gross receipts and gross income.
Two or more corporations if five or fewer persons
who are individuals, estates or trusts own stock possessing:
At least 80% of the total combined voting power
of all classes of stock entitled to vote or at least 80% of the total
value of shares of all classes of the stock of each corporation; and
More than 50% of the total combined voting power
of all classes of stock entitled to vote or more than 50% of the total
value of shares of all classes of stock of each corporation, taking
into account the stock ownership of each such person only to the extent
such stock ownership is identical with respect to each such corporation.
When one or more of the includable corporations,
including the common parent corporation, is a non-stock corporation,
the term "stock" as used in this definition shall refer to the non-stock
corporation membership or membership voting rights, as is appropriate
to the context.
A determination as to the proper rate of tax, the measure
to which the tax rate is applied, and ultimately the amount of tax,
including additional or omitted tax, that is due. An assessment shall
include a written assessment made pursuant to notice by the assessing
official or a self-assessment made by a taxpayer upon the filing of
a return or otherwise not pursuant to notice. Assessments shall be
deemed made by an assessing official when a written notice of assessment
is delivered to the taxpayer by the assessing official or an employee
of the assessing official or mailed to the taxpayer at his/her last
known address. Self-assessment shall be deemed made when a return
is filed or, if no return is required, when the tax is paid. A return
filed or tax paid before the last day prescribed by ordinance for
the filing or payment thereof shall be deemed to be filed or paid
on the last day specified for the filing of a return or the payment
of tax, as the case may be.
The Commissioner of the Revenue of Mathews County, Virginia.
The calendar year preceding the license year, except for
contractors subject to the provisions of § 58.1-3715 of
the Code of Virginia.
A course of dealing which requires the time, attention
and labor of the person so engaged for the purpose of earning a livelihood
or profit. It implies a continuous and regular course of dealing,
rather than an irregular or isolated transaction. A person may be
engaged in more than one business. The following acts shall create
a rebuttable presumption that a person is engaged in a business:
The meaning prescribed in § 58.1-3714B of the Code
of Virginia of 1950, as amended, whether such work is done or offered
to be done by day labor, general contract or subcontract.
An office or a location at which occurs a regular and continuous
course of dealing for 30 consecutive days or more. A definite place
of business for a person engaged in business may include a location
leased or otherwise obtained by another person on a temporary or seasonal
basis, and real property leased to another. A person's residence shall
be deemed to be a definite place of business if there is no definite
place of business maintained elsewhere and the person is not licensable
as a peddler or itinerant merchant.
The service for compensation by a credit agency, an investment
company, a broker or dealer in securities and commodities or a security
or commodity exchange, unless such service is otherwise provided for
in this article.
BROKERAn agent of a buyer or a seller who buys or sells stocks, bonds, commodities or services, usually on a commission basis.
COMMODITYStaples such as wool, cotton, etc., which are traded on a commodity exchange and on which there is trading in futures.
DEALERAny person engaged in the business of buying and selling securities for his/her own account, but does not include a bank, or any person insofar as he/she buys or sells securities for his/her own account, either individually or in some fiduciary capacity, but not as part of a regular business.
SECURITYThe same meaning as in the Securities Act (§ 13.1-501 et seq.) of the Code of Virginia of 1950, as amended, or in similar laws of the United States regulating the sale of securities.
Those engaged in rendering financial services
include, but without limitation, the following:
Buying installment receivables.
Chattel mortgage financing.
Consumer financing.
Credit card services.
Credit unions.
Factors.
Financing accounts receivable.
Industrial loan companies.
Installment financing.
Inventory financing.
Loan or mortgage brokers.
Loan or mortgage companies.
Safety deposit box companies.
Security and commodity brokers and services.
Stockbroker.
Working capital financing.
The whole, entire, total receipts attributable to the licensed
privilege, without deduction, except as may be limited by the provisions
of Chapter 37 of Title 58.1 of the Code of Virginia of 1950, as amended.
The calendar year for which a license is issued for the privilege
of engaging in business.
Rendering for compensation any repair, personal, business
or other services not specifically classified as financial, real estate
or professional services under this article or rendered in any other
business or occupation not specifically classified in this article
unless exempted from local license tax by Title 58.1 of the Code of
Virginia of 1950, as amended.
Services performed by architects, attorneys-at-law, certified
public accountants, dentists, engineers, land surveyors, surgeons,
veterinarians, and practitioners of the healing arts (the arts and
sciences dealing with the prevention, diagnosis, treatment and cure
or alleviation of human physical or mental ailments, conditions, diseases,
pain or infirmities) and such occupations, and no others, as the Virginia
Department of Taxation may list in the BPOL guidelines promulgated
pursuant to § 58.1-3701 of the Code of Virginia. The Department
shall identify and list each occupation or vocation in which a professed
knowledge of some department of science or learning, gained by a prolonged
course of specialized instruction and study, is used by its practical
application to the affairs of others, either advising, guiding, or
teaching them, and in serving their interests or welfare in the practice
of an art or science founded on it. The word "profession" implies
attainments in professional knowledge as distinguished from mere skill,
and the application of knowledge to uses for others rather than for
personal profit.
All goods, wares and merchandise received or offered for
sale at each definite place of business of every wholesaler or wholesale
merchant, and shall not be construed to exclude any goods, wares or
merchandise otherwise coming within the meaning of such word, including
such goods, wares and merchandise manufactured by a wholesaler or
wholesale merchant and sold or offered for sale as merchandise.
Rendering a service for compensation as lessor, buyer, seller,
agent or broker and providing a real estate service, unless the service
is otherwise specifically provided for in this article, and such services
include, but are not limited to, the following:
Any person or merchant who sells goods, wares and merchandise
for use or consumption by the purchaser or for any purpose other than
resale by the purchaser, but does not include sales at wholesale to
institutional, commercial and industrial users.
Things purchased by a customer which do not have physical
characteristics or which are not goods, wares or merchandise.
Any person or merchant who sells wares and merchandise for
resale by the purchaser, including sales when the goods, wares and
merchandise will be incorporated into goods and services for sale,
and also includes sales to institutional, commercial and industrial
users which because of the quantity, price or other terms indicate
that they are consistent with sales at wholesale.
A.
License required.
(1)
Every person engaging in this jurisdiction in any
business, trade, profession, occupation or calling (collectively hereinafter
a "business") as defined in this article, unless otherwise exempted
by law, shall apply for a license for each such business if:
(a)
Such person maintains a definite place of business
in this jurisdiction;
(b)
Such person does not maintain a definite office
anywhere but does maintain an abode in this jurisdiction, which abode
for the purposes of this article shall be deemed a definite place
of business; or
(c)
There is no definite place of business but such
person operates amusement machines, is engaged as a peddler or itinerant
merchant, carnival or circus as specified in § 58.1-3717,
58.1-3718 or 58.1-3728, respectively, of the Code of Virginia or is
a contractor subject to § 58.1-3715 of the Code of Virginia,
or is a public service corporation subject to § 58.1-3731
of the Code of Virginia.
(2)
A separate license shall be required for each definite
place of business.
(3)
A person engaged in two or more businesses or professions
carried on at the same place of business may elect to obtain one license
for all such businesses and professions if all of the following criteria
are satisfied:
(a)
Each business or profession is licensable at
the location and has satisfied any requirements imposed by state law
or other provisions of the ordinances of this jurisdiction;
(b)
All of the businesses or professions are subject
to the same tax rate or, if subject to different tax rates, the licensee
agrees to be taxed on all businesses and professions at the highest
rate; and
(c)
The taxpayer agrees to supply such information
as the Assessor may require concerning the nature of the several businesses
and their gross receipts.
B.
Each person subject to a license tax shall apply for
a license prior to beginning business, if he/she was not licensable
in this jurisdiction on or before January 1 of the license year, or
no later than March 1 of the current license year if he/she had been
issued a license for the preceding license year. The application shall
be on forms prescribed by the assessing official.
C.
The tax shall be paid with the application in the
case of any license not based on gross receipts. If the tax is measured
by gross receipts of the business, the tax shall be paid on or before
April 1 of each year.
[Amended 12-18-2001]
D.
The assessing official may grant an extension of time,
not to exceed 90 days, in which to file an application for a license,
for good cause. The extension may be conditioned upon the timely payment
of a reasonable estimate of the appropriate tax, subject to adjustment
to the correct tax at the end of the extension together with interest
from the due date until the date paid and, if the estimate submitted
with the extension is found to be unreasonable under the circumstances,
a penalty of 10% of the portion paid after the due date.
E.
A penalty of 10% of the tax may be imposed upon the
failure to file an application or the failure to pay the tax by the
appropriate due date. Only the late filing penalty shall be imposed
by the assessing official if both the application and payment are
late; however, both penalties may be assessed if the assessing official
determines that the taxpayer has a history of noncompliance. In the
case of an assessment of additional tax made by the assessing official,
if the application and, if applicable, the return were made in good
faith and the understatement of the tax was not due to any fraud or
reckless or intentional disregard of the law by the taxpayer, there
shall be no late payment penalty assessed with the additional tax.
If any assessment of tax by the assessing official is not paid within
30 days, the Treasurer may impose a ten-percent late payment penalty.
The penalties shall not be imposed or, if imposed, shall be abated
by the official who assessed them if the failure to file or pay was
not the fault of the taxpayer. In order to demonstrate lack of fault
the taxpayer must show that he/she acted responsibly and the failure
was due to events beyond his/her control.
(1)
"Acted responsibly" means that the taxpayer exercised
the level of reasonable care that a prudent person would exercise
under the circumstances in determining the filing obligations for
the business and the taxpayer understood significant steps to avoid
or mitigate the failure, such as requesting appropriate extensions
(where applicable), attempting to prevent a foreseeable impediment,
acting to remove an impediment once it occurred, and promptly rectifying
a failure once the impediment was removed or the failure discovered.
(2)
"Events beyond the taxpayer's control" include, but
are not limited to, the unavailability of records due to fire or other
casualty; the unavoidable absence (e.g., due to death or serious illness)
of the person with the sole responsibility for tax compliance; or
the taxpayer's reasonable reliance in good faith upon erroneous written
information from the assessing official, who was aware of the relevant
facts relating to the taxpayer's business when he/she provided the
erroneous information.
F.
Interest shall be charged on the late payment of the
tax from the due date until the date paid without regard to fault
or other reason for the late payment. Whenever an assessment of additional
or omitted tax by the assessing official is found to be erroneous,
all interest and penalty charged and collected on the amount of the
assessment found to be erroneous shall be refunded together with interest
on the refund from the date of payment or the due date, whichever
is later. Interest shall be paid on the refund of any tax paid under
this article from the date of payment or due date, whichever is later,
whether attributable to an amended return or other reason. Interest
on any refund shall be paid at the maximum rate allowable under § 58.1-3916
of the Code of Virginia of 1950, as amended. No interest shall accrue
on an adjustment of estimated tax liability to actual liability at
the conclusion of a base year. No interest shall be paid on a refund
or charged on a late payment, in the event of such adjustment, provided
the refund or the late payment is made not more than 30 days from
the date of the payment that created the refund, or the due date of
the tax, or the date of the taxpayer's application for a refund, whichever
is later.
A.
General rule. Whenever the tax imposed by this article
is measured by gross receipts, the gross receipts included in the
taxable measure shall be only those gross receipts attributed to the
exercise of a licensable privilege at a definite place of business
within this jurisdiction. In the case of activities conducted outside
of a definite place of business, such as during a visit to a customer
location, the gross receipts shall be attributed to the definite place
of business from which such activities are initiated, directed or
controlled. The situs of gross receipts for different classifications
of business shall be attributed to one or more definite places of
business or offices as follows:
(1)
The gross receipts of a contractor shall be attributed
to the definite place of business at which his/her services are performed
or, if his/her services are not performed at any definite place of
business, then the definite place of business from which his/her services
are directed or controlled, unless the contractor is subject to the
provisions of § 58.1-3715 of the Code of Virginia of 1950,
as amended.
(2)
The gross receipts of a retailer or wholesaler shall
be attributed to the definite place of business at which sales solicitation
activities occur or, if sales solicitation activities do not occur
at any definite place of business, then the definite place of business
from which sales solicitation activities are directed or controlled.
(3)
The gross receipts of a business renting tangible
personal property shall be attributed to the definite place of business
from which the tangible personal property is rented or, if the property
is not rented from any definite place of business, then the definite
place of business at which the rental of such property is managed.
(4)
The gross receipts from the performance of personal
services shall be attributed to the definite place of business at
which the services are performed or, if not performed at any definite
place of business, then the definite place of business from which
the services are directed or controlled.
B.
Apportionment. If the licensee has more than one definite
place of business and it is impractical or impossible to determine
to which definite place or business gross receipts should be attributed
under the general rule, the gross receipts of the business shall be
apportioned between the definite places of businesses as provided
in § 58.1-3709 of the Code of Virginia of 1950, as amended.
Gross receipts shall not be apportioned to a definite place of business
unless some activities under the applicable general rule occurred
at, or were controlled from, such definite place of business. Gross
receipts from a definite place of business in another jurisdiction
shall not be attributed to this jurisdiction in the event the other
jurisdiction does not impose a tax on the gross receipts attributable
to the definite place of business in such other jurisdiction.
C.
Agreements. The Assessor may enter into agreements
with any other political subdivision of Virginia concerning the manner
in which gross receipts shall be apportioned among definite places
of business. However, the sum of the gross receipts apportioned by
the agreement shall not exceed the total gross receipts attributable
to all of the definite places of business affected by the agreement.
Upon being notified by a taxpayer that its method of attributing gross
receipts is fundamentally inconsistent with the method of one or more
political subdivisions in which the taxpayer is licensed to engage
in business and that the difference has resulted, or is likely to
result, in taxes on more than 100% of its gross receipts from all
locations in the affected jurisdictions, the Assessor shall make a
good faith effort to reach an apportionment agreement with the other
political subdivisions involved.
A.
Where, before the expiration of the time prescribed
for the assessment of any license tax imposed pursuant to this article,
both the assessing official and the taxpayer have consented in writing
to its assessment after such time, the tax may be assessed at any
time prior to the expiration of the period agreed upon. The period
so agreed upon may be extended by subsequent agreements in writing
made before the expiration of the period previously agreed upon.
B.
Notwithstanding § 58.1-3903 of the Code
of Virginia, the assessing official shall assess the local license
tax omitted because of fraud or failure to apply for a license for
the current license year and the six preceding years.
C.
The period for collecting any local license tax shall not expire prior to the period specified in § 58.1-3940 of the Code of Virginia, two years after the date of assessment if the period for assessment has been extended pursuant to this section, two years after the final determination of an appeal for which collection has been stayed pursuant to the following § 145-59B of this article, or two years after the final decision in a court application pursuant to § 58.1-3984 of the Code of Virginia or similar law for which collection has been stayed, whichever is later.
A.
Any person assessed with a licensing tax under this
article as the result of an audit may apply within 90 days from the
date of the assessment to the assessing official for a correction
of the assessment. The application must be filed in good faith and
sufficiently identify the taxpayer, audit period, remedy sought, each
alleged error in the assessment, the grounds upon which the taxpayer
relies, and any other facts relevant to the taxpayer's contention.
The Assessor may hold a conference with the taxpayer if requested
by the taxpayer or require submission of additional information and
documents, further audit, or other evidence deemed necessary for a
proper and equitable determination of the applications. The assessment
shall be deemed prima facie correct. The Assessor shall undertake
a full review of the taxpayer's claims and issue a determination to
the taxpayer setting forth its position. Every assessment pursuant
to an audit shall be accompanied by a written explanation of the taxpayer's
right to seek correction and the specific procedure to be followed
in the jurisdiction (e.g., the name and address to which an application
should be directed).
B.
Provided an application is made within 90 days of an assessment, collection activity shall be suspended until a final determination is issued by the Assessor, unless the Assessor determines that collection would be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of § 145-56F of this article, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" includes a finding that the application is frivolous or that a taxpayer desires to depart quickly from the locality, to remove his/her property therefrom, to conceal himself/herself or his/her property therein, or to do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question.
C.
Any person assessed with a license tax under this article as a result of an audit may apply within 90 days of the determination by the assessing official on an application pursuant to Subsection A above to the Tax Commissioner for a correction of such assessment. The Tax Commissioner shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's application, unless the taxpayer and the assessing official are notified that a longer period will be required. The application shall be treated as an application pursuant to § 58.1-1821 of the Code of Virginia, and the Tax Commissioner may issue an order correcting such assessment pursuant to § 58.1-1822 of the Code of Virginia. Following such an order, either the taxpayer or the assessing official may apply to the appropriate Circuit Court pursuant to § 58.1-3984 of the Code of Virginia. However, the burden shall be on the party making the application to show that the ruling of the Tax Commissioner is erroneous. Neither the Tax Commissioner nor the Department of Taxation shall be made a party to an application to correct an assessment merely because the Tax Commissioner has ruled on it.
D.
On receipt of a notice of intent to file an appeal to the Tax Commissioner under Subsection C above, the assessing official shall further suspend collection activity until a final determination is issued by the Tax Commissioner, unless the Assessor determines that collection would be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of § 145-56F, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" shall have the same meaning as set forth in Subsection B above.
E.
Any taxpayer may request a written ruling regarding
the application of the tax to a specific situation from the Assessor.
Any person requesting such a ruling must provide all the relevant
facts for the situation and may present a rationale for the basis
of an interpretation of the law most favorable to the taxpayer. Any
misrepresentation or change in the applicable law or the factual situation
as presented in the ruling request shall invalidate any such ruling
issued. A written ruling may be revoked or amended prospectively if
there is a change in the law, a court decision, or the Assessor notifies
the taxpayer of a change in the policy or interpretation upon which
the ruling was based. However, any person who acts on a written ruling
which later becomes invalid shall be deemed to have acted in good
faith during the period in which such ruling was in effect.
Every person who is assessable with a license
tax shall keep sufficient records to enable the Assessor to verify
the correctness of the tax paid for the license years assessable and
to enable the Assessor to ascertain what is the correct amount of
tax that was assessable for each of those years. All such records,
books of accounts and other information shall be open to inspection
and examination by the Assessor in order to allow the Assessor to
establish whether a particular receipt is directly attributable to
the taxable privilege exercised within this jurisdiction. The Assessor
shall provide the taxpayer with the option to conduct the audit in
the taxpayer's local business office, if the records are maintained
there. In the event the records are maintained outside this jurisdiction,
copies of the appropriate books and records shall be sent to the Assessor's
office upon demand.
A.
Every person engaging in this jurisdiction in any
business required to pay a license tax under the provisions of this
article, where the license tax is not measured by gross receipts,
who shall begin any business, occupation or profession after January
1 of the license year, shall be allowed proration on a monthly basis,
1/12 of the annual license tax to be assessed for each month or portion
thereof for the remainder of the license year after commencement of
said business.
B.
No such license tax shall be subject to such proration
where the license tax for the whole year is $12 or less.
C.
The provisions immediately hereinabove set forth are
in addition to and nor in lieu of the requirements of § 58.1-3710
of the Code of Virginia of 1950, as amended.
For the purposes of ascertaining the tax to
be paid by any person engaged in a business in this jurisdiction required
to pay a license tax beginning a new business, employment or profession
and whose license tax shall be based on gross receipts, the licensee
or Assessor shall estimate the basis for measuring the license tax
between the date of issuance and the 31st day of December following.
The license tax of every business which was
licensed for a definite place of business for only a part of the next
preceding year shall be computed on the basis of an estimate of the
amount of gross receipts which the licensee will make throughout the
then current license year.
Every under estimate under either of the two
preceding sections shall be subject to correction by the Commissioner
of the Revenue, whose duty it shall be to assess such licensee with
such additional taxes as may be found to be due after the close of
the license year on the basis of gross receipts. In case of an over
estimate the Commissioner of the Revenue will order a refund in the
amount of the overpaid tax.
A.
General rule. Gross receipts for license tax purposes
shall not include any amount not derived from the exercise of the
licensed privilege to engage in a business or profession in the ordinary
course of the business or profession.
B.
The following items shall be excluded from gross receipts:
(1)
Amounts received and paid to the United States, the
commonwealth or any County, city or town for the Virginia retail sales
or use tax or for any local sales tax or any local excise tax on cigarettes
or for any federal or state excise taxes on motor fuels.
(2)
Any amount representing the liquidation of a debt
or conversion of another asset to the extent that the amount is attributable
to a transaction previously taxed (e.g., the factoring of accounts
receivable created by sales which have been included in taxable receipts
even though the creation of such debt and factoring are a regular
part of its business).
(3)
Any amount representing returns and allowances granted
by the business to its customer.
(4)
Receipts which are the proceeds of a loan transaction
in which the licensee is the obligor.
(5)
Receipts representing the return of principal of a
loan transaction in which the licensee is the creditor or the return
of principal or basis upon the sale of a capital asset.
(6)
Rebates and discounts taken or received on account
of purchases by the licensee. A rebate or other incentive offered
to induce the recipient to purchase certain goods or services from
a person other than the offeror, and which the recipient assigns to
the licensee in consideration of the sale of goods and services, shall
not be considered a rebate or discount to the licensee but shall be
included in the licensee's gross receipts together with any handling
or other fees related to the incentive.
(7)
Withdrawals from inventory for which no consideration
is received and the occasional sale or exchange of assets other than
inventory, whether or not a gain or loss is recognized for federal
income tax purposes.
(8)
Investment income not directly related to the privilege
exercised by a licensable business not classified as rendering financial
services. This exclusion shall apply to interest on bank accounts
of the business and to interest, dividends and other income derived
from the investment of its own funds in securities and other types
of investments unrelated to the licensed privilege. This exclusion
shall not apply to interest, late fees and similar income attributable
to an installment sale or other transaction that occurred in the regular
course of business.
C.
The following shall be deducted from gross receipts
or gross purchases that would otherwise be taxable:
(1)
Any amount paid for computer hardware and software
that are sold to a United States federal or state government entity,
provided that such property was purchased within two years of the
sale to said entity by the original purchaser who shall have been
contractually obligated at the time of purchase to resell such property
to a state or federal government entity. This deduction shall not
occur until the time of resale and shall apply to only the original
cost of the property and not to its resale price, and the deduction
shall not apply to any of the tangible personal property which was
the subject of the original resale contract if it is not resold to
a state or federal government entity in accordance with the original
contract obligation.
(2)
Any receipts attributable to business conducted in
another state or foreign country in which the taxpayer is liable for
an income or other tax based upon income.
Except as may be specifically otherwise provided
by ordinance or other law, the annual license tax imposed hereunder
shall be as follows:
A.
A fee for the issuance of such license in the amount
of $30; and
B.
In addition to the license fee specified in Subsection A above, except as may be otherwise provided in §§ 58.1-3712, 58.1-3712.1 and 58.1-3713 of the Code of Virginia, every such person or business with annual gross receipts of more than $1 shall be assessed and required to pay annually a license tax on all the gross receipts of such persons includable as provided in this article at a rate set forth below for the class of enterprise listed:
(1)
For contractors and persons constructing for their
own account for sale, $0.05 per $100 of gross receipts.
(2)
For retailers, $0.15 per $100 of gross receipts.
(3)
For financial, real estate and professional services,
$0.15 per $100 of gross receipts.
(4)
For repair, personal and business services and all
other businesses and occupations not specifically listed or exempted
in this article or otherwise by law, $0.05 per $100 of gross receipts.
(5)
For wholesalers, $0.05 per $100 of purchases (see
§ 58.1-3716 of the Code of Virginia for limitations).
(6)
For carnivals, circuses and speedways, $500 for each
performance held in this jurisdiction (see § 58.1-3728 of
the Code of Virginia for limitations).
(7)
For fortune tellers, clairvoyants and practitioners
of palmistry, $500 per year.
(8)
For certified massage therapists, $30. A certified
massage therapist shall mean a person meeting the qualifications set
out in § 54.1-3029 of the Code of Virginia of 1950, as amended,
and as provided for in the Zoning Ordinance of Mathews County, Virginia
in §2.2, Therapeutic Massage Facilities, and § 15.23,
Special Regulations for Therapeutic Massage Facilities.
[Amended 3-24-2009]
(9)
For itinerant merchants or peddlers, $200 per year
(see limitation in § 58.1-3717 of the Code of Virginia).
(10)
For photographers, $30 per year.
(11)
For permanent coliseums, arenas or auditoriums
having a maximum capacity in excess of 10,000 persons, open to the
public, $500 per year.
(12)
For savings and loan associations and credit
unions, $500 per year.
(13)
For direct sellers as defined in § 58.1-3719.1
of the Code of Virginia with total annual sales in excess of $4,000,
$0.15 per $100 of total annual retail sales or $0.15 per $100 of total
annual wholesale sales, whichever is applicable.
C.
Pursuant to § 58.1-3731 of the Code of Virginia, there shall be a license tax, in addition to any tax levied under Chapter 26 of Title 58.1, on telephone and telegraph companies, water companies, and heat, light and power companies at a rate of 1/2 of 1% of the gross receipts of such company accruing from sales to the ultimate consumer in Mathews County, save and except for telephone calls which shall not be included in gross receipts for purposes of license taxation. Said companies shall not be required to pay the license fees described in Subsection A above.
Pursuant to §§ 15.2-1429 and
18.2-11 of the Code of Virginia of 1950, as amended, a violation of
any provision of this article shall be prosecuted as though it were
a Class 1 misdemeanor with the penalties as set forth under § 18.2-11
of the Code of Virginia of 1950, as amended.
Should any party applying for a business license
under this article have failed to meet any financial obligation to
the County of Mathews, including but not limited to personal property
tax, real estate taxes and/or County Sanitary District fees, said
application shall be denied until said obligation shall have been
discharged in full, including any interest and penalties thereon.
All of the provisions of this article shall
be enforced in addition to and not in lieu of §§ 18.2-223
and 18.2-224 of the Code of Virginia of 1950, as amended.
A.
It shall be the duty of the Commissioner of the Revenue
to require all parties prosecuting any business for which a license
is provided herein to procure such license and pay the tax therefor,
and should there be any license tax not paid it shall be the Commissioner's
duty to report any and all delinquencies to the County Treasurer.
B.
The Commissioner of the Revenue shall report monthly
to the County Treasurer the aggregate amount of license fees assessed
during the month and prosecute for collection any delinquencies both
for collection purposes and under the violation/penalty provision
set forth above.
This article shall be known, designated, and
cited as the "License Tax Ordinance of the County of Mathews, Virginia."
